March 6, 2018

Section – 158BI : Chapter not to apply after certain date

158BI. The provisions of this Chapter shall not apply where a search is initiated under section 132, or books of account, other documents or any assets are requisitioned under section […]
March 6, 2018

Section – 158BH : Application of other provisions of this Act

158BH. Save as otherwise provided in this Chapter, all other provisions of this Act shall apply to assessment made under this Chapter.
March 6, 2018

Section – 158BG : Authority competent to make the block assessment

158BG. The order of assessment for the block period shall be passed by an Assessing Officer not below the rank of an Assistant Commissioner or Deputy Commissioner or an Assistant […]
March 6, 2018

Section – 158BFA : Levy of interest and penalty in certain cases

158BFA. (1) Where the return of total income including undisclosed income for the block period, in respect of search initiated under section 132 or books of account, other documents or […]
March 6, 2018

Section – 158BF : Certain interests and penalties not to be levied or imposed

158BF. No interest under the provisions of section 234A, 234B or 234C or penalty under the provisions of clause (c) of sub-section (1) of section 271 or section 271A or […]
March 6, 2018

Section – 158BE : Time limit for completion of block assessment

158BE. (1) The order under section 158BC shall be passed— (a) within one year from the end of the month in which the last of the authorisations for search under […]
March 6, 2018

Section – 158BD : Undisclosed income of any other person

158BD. Where the Assessing Officer is satisfied that any undisclosed income belongs to any person, other than the person with respect to whom search was made under section 132 or […]
March 6, 2018

Section – 158BC : Procedure for block assessment

158BC. Where any search has been conducted under section 132 or books of account, other documents or assets are requisitioned under section 132A, in the case of any person, then,— […]
March 6, 2018

Section – 158BB : Computation of undisclosed income of the block period

158BB. (1) The undisclosed income of the block period shall be the aggregate of the total income of the previous years falling within the block period computed, in accordance with […]

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